EXHIBIT 31d
CERTIFICATION OF CHIEF FINANCIAL OFFICER
PURSUANT TO SECTION 302
OF THE SARBANES-OXLEY ACT OF 2002
I, E. E. Thiele, Chief Financial Officer of Rowan Companies, Inc., certify that:
| 1. | I have reviewed this amended annual report on Form 10-K/A of Rowan Companies, Inc.; and |
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| 2. | Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report. | | | |
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| Date: April 1, 2005 | | /s/ E. E. THIELE |
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| | | E. E. Thiele |
| | | Senior Vice President - Finance, |
| | | Administration and Treasurer |
| | | (Chief Financial Officer) |
